Transcript Highlights:

• under current law prior to September 15, 2026, any amount of refund they received from PTR would be subtracted
• refunds under current law after September 15, 2026, any amount of refund under this bill would be subtracted
• <00:01:59.560> from<00:01:59.720> the from PTR would be subtracted from the from PTR
• would be subtracted from the refund<00:02:00.200> available<00:02:00.600> under<00:02:
• from the amount that would be subtracted from the amount that they<00:02:13.280> were<00:02:13.840

Keywords: 1183, house

Summary: The committee took up House File 4906, adopted the H4906A1 amendment, and heard a staff explanation that the bill would create a one-time property tax refund in calendar year 2026 for residential homesteads and the house/garage/1-acre portion of agricultural homesteads. As amended, the bill would appropriate $4 billion in fiscal year 2027, distribute payments based on 2026 property tax due, include a clawback for delinquent taxpayers, and coordinate with existing property tax refund programs so recipients would not receive more than they paid in taxes. House Research also discussed a disagreement with the Department of Revenue over whether the refund would be taxable federally, with House Research suggesting it would likely be treated as a non-taxable recovery of prior taxes. Public testimony was largely opposed. Eric Bernstein of We Make Minnesota argued the proposal was too large, would create a deficit and force future service cuts, and would disproportionately benefit higher-income homeowners. Nan Madden of the Minnesota Budget Project said the bill would create a major budget hole, threaten funding for health care, food support, schools, and other services, and exclude renters and lower-income Minnesotans. Members echoed those concerns, citing impacts on public safety, rural EMS, hospitals, education funding, and equity, while noting that renters and many seniors would receive nothing. Representative Howard questioned whether the bill was a cautious use of state resources, and Representative Norris said it missed the mark for struggling renters. Chair Davids defended the concept as a way to put money back in people’s pockets and said the proposal was scalable and intended to start a discussion. Representative Wiener strongly supported the bill, saying many homeowners and farmers in his district are not wealthy and need relief from property taxes; he said the bill should be even bigger. No vote on final passage was taken in the portion of the meeting provided, and the committee moved on after testimony and member discussion.

Transcript Highlights:

• When you subtract that sum from the $3.7 billion, we're left with what you see in the dark blue column
• total forecasted spending in subtract total forecasted spending in the<00:31:30.799> planning
• If you subtract, you know, it’d be a $2 billion lower surplus this biennium and then a $2 billion lower
• > be<00:47:11.440> a<00:47:11.680> $2<00:47:11.839> billion subtract, you
• know, it' be a $2 billion subtract, you know, it' be a $2 billion lower<00:47:12.640> surplus

Keywords: 1183, house

Summary: Minnesota Management and Budget officials presented the February 2026 budget and economic forecast, saying the state remains in a strong financial position but faces continued structural imbalance and significant uncertainty. Commissioner Aaron Campbell said the FY 2026-27 balance is now projected at more than $3.7 billion, up about $1.3 billion from November, and the FY 2028-29 planning period is projected to end with a $377 million positive balance. He emphasized that the improvement comes largely from higher projected revenues, especially individual income and corporate franchise taxes, but warned that the state is increasingly reliant on more volatile sources such as capital gains, interest income, and corporate profits. State Economist Dr. Anthony Becker said the national outlook improved slightly, with stronger projected GDP, consumer spending, and investment, but weaker payroll growth and ongoing trade-policy uncertainty. He noted that the forecast was complicated by missing federal data because of the federal shutdown, and that tariffs, immigration policy, equity markets, and possible AI-related shifts all present risks. Revenue projections were raised for the current biennium, including individual income tax receipts, sales tax revenue, corporate franchise tax revenue, and other revenues, while Becker stressed that federal funding threats, especially involving Medicaid and other entitlement programs, could materially alter the outlook. State Budget Director Anna Mingi said general fund spending in the current biennium is projected to be $68 million lower than previously estimated, but planning-year spending is up $152 million. The biggest spending changes came from education, where special education costs rose sharply after updated local spending data, and from human services, where a new prepayment review process for certain Medicaid benefits reduced projected spending by $133 million this biennium and $105 million in the next. She also said discretionary inflation is now estimated at $1.04 billion, up $104 million from November. Campbell closed by saying the state’s reserve remains at a record $3.8 billion and that Minnesota’s AAA bond rating and reserve policy help protect against downturns. He cautioned, however, that the long-term structural imbalance remains about $3.4 billion in the planning years, or $2.3 billion excluding discretionary inflation, and urged policymakers to offset any new spending with reductions. No votes or formal actions were taken; the meeting was a presentation and question-and-answer session on the forecast.

Transcript Highlights:

• When you subtract that from the $3.7 billion beginning balance, we're left with what you see on the far
• When<00:06:30.200> you<00:06:30.320> subtract<00:06:30.840> that<00:06:31.400>
• > from<00:06:31.800> the<00:06:31.960> $3.7 When you subtract that from the $3.7 When
• you subtract that from the $3.7 billion<00:06:33.000> beginning<00:06:33.680> balance,
• So, stepping back, when we subtract So, stepping back, when we subtract total<00:31:00.840> forecast

Keywords: 1187, senate, all

Transcript Highlights:

• It says tipped worker income subtraction for taxable years beginning after July 31, 2006, or before January
• 1, 2030, a resident or non-resident individual of the state may subtract from Delaware taxable income
• question about the non-resident on line number 13: resident or non-resident individual of the state may subtract
• The non-resident section of the code picks up all of the subtractions already in 1106, so you don't need

Summary: The House Revenue and Finance Committee met to consider two tax-related measures sponsored by Representative Holofsky. The first was House Substitute 1 for House Bill 386, the Tipped Worker Tax Relief Act of 2026, which would allow a temporary Delaware income tax deduction of up to $15,000 for qualified tips for tax years 2027 through 2029, with phaseouts at higher incomes and a refundable credit for lower-income workers. Committee discussion focused on whether the bill applied to residents and non-residents, whether credit-card tips were included, the need for an updated substitute, and the expected fiscal impact. The Office of the Comptroller General said the bill would likely reduce general revenue and that the fiscal note had not yet been fully reviewed, while Deputy Secretary Goldsmith said the Department of Finance could administer it and that implementation costs would be modest. After public comment, the committee voted on a motion to release the bill, but it did not receive enough votes, so the chair said she would walk it for additional signatures. The committee then heard Senate Bill 219, which would phase in an increase in the military pension income exemption from $12,500 to $25,000 by tax year 2029. Representative Holofsky argued the measure would help attract and retain military retirees, support the economy, and provide a strong return on investment through spending, taxes, and community participation. Members raised concerns about whether the benefit should be income-based, with one member arguing that higher-income retirees may not need the tax break, while supporters emphasized the multiplier effect and the value of veterans to the state. Public testimony from Veterans of Foreign Wars representatives strongly supported the bill and described how the exemption could influence retirement decisions and local economic activity. A motion to release the bill also failed to get enough votes, and the chair said she would walk it for signatures before adjourning the meeting.

Transcript Highlights:

• The change column shows the additions and the subtractions we did to the 2025-26 number versus the old
• The change column shows the additions and the subtractions we did to the 2025-26 number versus the old
• forecast for that year, and the change column next to that column shows what the additions and the subtractions
• So we subtracted those pandemic-related transfers into general revenue to generate an orange line, which

Summary: The Senate Committee on Finance and Tax met for its first meeting of the session, with a quorum present and several members excused. Chair Avila opened by framing the committee’s main focus as property tax relief and housing affordability, noting the complexity of any changes to Florida’s long-standing property tax structure and emphasizing the need to preserve funding for schools and local public safety. He also introduced new committee staff member Tamisha Black and thanked staff for summer work supporting analysis of potential proposals, including constitutional amendment concepts and other property tax relief ideas. Staff director Azar Khan then presented an update on the General Revenue forecast, explaining that collections remained above estimate but at a slower pace than the prior year, with recent economic indicators slightly weaker than earlier forecasts. He said the new forecast mostly reflected modest adjustments, with a notable share of the increase coming from earnings on investment rather than the usual drivers such as sales tax or corporate income tax. Khan also gave a detailed presentation on ad valorem millages, explaining the different millage types used by school districts, counties, municipalities, special districts, and water management districts; the rollback rate; TRIM notice and hearing timelines; voting thresholds for adopting higher millages; and long-term trends showing millage rates declining over time even as total taxes levied have increased. Members used the presentations to discuss property tax relief options and the relationship between local property taxes and state revenue. President Passidomo praised staff and Senator Bernard’s summer work on proposals. President Gaetz asked about converting homestead property tax revenue to sales tax and was told the rough equivalent could be around a 2.8-cent sales tax increase, though with important behavioral and distributional caveats. Senator Rouson asked about the decline in corporate income tax estimates, and Khan said it likely reflected changes in national corporate profit expectations and collection patterns, promising a follow-up. The Department of Revenue’s Lizette Kelly confirmed that TRIM data, including adopted millages, rollback rates, and maximum millage calculations, are collected by jurisdiction and can be provided to the committee. No bills were taken up and no votes occurred beyond adjournment, which was adopted by motion.

Transcript Highlights:

• very uh eloquently but um on line 31 you can see that what um we do to adjust for that is we just subtract
• for that is that what um we do to adjust for that is we<00:05:26.560> just<00:05:26.720> subtract
• the<00:05:27.680> inflation<00:05:28.160> amount<00:05:28.560> so we just subtract
• the inflation amount so we just subtract the inflation amount so that<00:05:29.440> it<00:05:

Bills: HF601

Keywords: agriculture, depredation compensation, livestock, crop damage, elk, wolves, wildlife management, 1183, house

Transcript Highlights:

• that, such as land use changes, addition... beyond that, such as land use changes, addition or subtraction
• city doesn't feel that those, what you defined as substantive, includes also land use, addition, subtraction
• city doesn't feel that those, what you defined as substantive, includes also land use, addition, subtraction
• It's also land use, addition, subtraction of uses, and other development characteristics.

Summary: The committee first temporarily postponed HB 381, then heard and passed HB 1015 by Rep. Hunschofsky, which expands flood disclosure requirements to long-term rental tenants in addition to homebuyers and clarifies that renters’ insurance does not include flood coverage. An amendment changed rental disclosure language to “dwelling unit,” and the bill received support from the American Flood Coalition, Audubon Florida, and the Florida Association of Realtors. Rep. Robinson praised the bill’s added protections, and the measure passed favorably on a unanimous roll call. The committee then considered HB 247 by Rep. Connerly, an affordable housing bill requiring local governments to adopt ordinances allowing accessory dwelling units in single-family residential areas without added parking requirements, while limiting ADUs in planned unit developments and master-planned communities. Two amendments were adopted: one removed mezzanine financing language and another added certain newer manufactured homes to the ADU definition. Testimony was generally supportive, including from AARP, Florida Realtors, Americans for Prosperity, the Florida Chamber, and the Florida Manufactured Housing Association, but several members raised concerns about parking, infrastructure, historic neighborhoods, and short-term rentals. The bill passed favorably, though Ranking Member Cross voted no. Next, the committee took up HB 913 by Rep. Lopez, a broad condominium reform package addressing governance, financial transparency, reserves, insurance, voting, recalls, structural safety, and related issues. Three amendments were adopted: requiring seven years of posted meeting minutes online, allowing reserve contributions to be paused if a building is deemed uninhabitable, and clarifying that certain 2024 condo-law amendments do not apply retroactively to pending matters. Support came from AARP, the Florida Land Title Association, the Florida Bar’s Real Property section, Association Reserves, the Florida Restaurant and Lodging Association, Marriott, and others, while speakers urged continued work on reserve-account clarity and caution on hotel-condo provisions. Members praised Rep. Lopez’s work, and the bill passed unanimously. Finally, the committee heard HB 579 by Rep. Overdorf on development permits and orders, which would require clearer application requirements, hold local governments to existing review timeframes, provide fee refunds when deadlines are missed, and prevent local governments from arbitrarily limiting quasi-judicial hearings. Members asked about incomplete applications, substantive changes that restart timelines, and whether the bill should address additional land-use changes; the sponsor said he was open to continued discussion but believed the bill’s definitions were broad enough. Public testimony supported the bill, and after debate from Rep. Hunschofsky and Rep. Cross noting some remaining concerns, the bill passed favorably. The chair then reminded members to engage sponsors early on future bills and moved to rise from committee.

Transcript Highlights:

• an hour getting a Minnesota subtraction an hour getting a Minnesota subtraction on<00:10:45.680>
• The first one is House File 3524 for the subtraction for overtime.
• subtraction for overtime. subtraction for overtime.
• the tip subtraction the tip subtraction that<00:21:12.240> is<00:21:12.400> house<
• Adding a Minnesota-specific subtraction does not simplify our tax code.

Keywords: 1183, house

Summary: The committee took up House File 3524 and House File 3525 and laid both over for possible inclusion in the omnibus tax bill, with no amendments adopted and no vote taken at this stage. HF 3524 would conform Minnesota law to the federal overtime tax deduction, and HF 3525 would conform to the federal tip-income deduction. The author argued both bills would help workers keep more of their earnings, simplify tax filing, support labor-force participation, and provide relief to workers in hospitality, trades, health care, and other industries. The committee heard testimony in support from a restaurant owner, Sandra Weiss of the Finnish Beastro in St. Paul, who said the bills would help tipped workers keep more of their income and would support hospitality businesses. She described her staff as roughly half men and half women, including students and long-term employees, and said front-of-house tipped workers and back-of-house workers face different pay levels. She also said Minnesota’s tip rules and lack of a tip credit create challenges for the industry. During questioning, members discussed wage disparities, the makeup of her workforce, and the practical effects of the proposals. Opposition testimony came from Nan Madden of the Minnesota Budget Project and Eric Bernstein of We Make Minnesota, both of whom argued the bills are regressive, poorly targeted, and costly. They said the deductions would mainly benefit higher earners, violate horizontal equity by treating similar incomes differently, and could encourage compensation restructuring. They also warned the combined cost would exceed $500 million over the 2028-29 biennium and could pressure funding for health care, education, and other public services. Mark Havenman of the Minnesota Center for Fiscal Excellence similarly criticized the bills on tax fairness and administrative grounds, noting the federal tip deduction framework is still under development and could create enforcement issues. Nonpartisan staff provided revenue estimates showing HF 3524 would reduce general fund revenue by about $365.9 million in fiscal 2027 and HF 3525 by about $126 million in fiscal 2027, with smaller ongoing impacts in later years. Members also raised questions about how the bills would be paid for and what income would qualify under the overtime deduction.

Transcript Highlights:

• And now the K-12 formula, for example, has an inflationary factor on it, so that is subtracted off.
• <00:53:47.839> anything<00:53:48.240> that's<00:53:48.480> in spending subtract
• anything that's in spending subtract anything that's in statute<00:53:50.480> with<00:53:50.680
• off in addition to a few is subtracted off in addition to a few other<00:53:59.400> items<00:
• off and would would be then subtracted off and would be<00:54:20.240> more<00:54:20.440> or

Keywords: 1187, senate, all

Summary: The Finance Committee met for its first 2025 meeting, with co-chairs Senator Marty and Senator Pratt opening the session and members and staff introducing themselves. No bills were heard; the meeting was focused on orientation and on reviewing the committee’s budget rules for the new biennium. Committee members and staff from both caucuses, Minnesota Management and Budget (MMB), and legislative fiscal offices were introduced before the presentation began. MMB fiscal staff Brian D. and committee fiscal staff explained that budget rules are a nonbinding agreement between MMB and House and Senate fiscal staff that guides how fiscal proposals are tracked and understood. They reviewed the history of the rules, noting that the current document reflects the most substantial update since the rules were first adopted in the early 2000s, and that the 2025 version was reorganized into eight sections after extensive interim work by House, Senate, and MMB staff. The presenters emphasized that the rules are updated annually, are intended to promote consistent fiscal tracking and transparent communication, and are used as guidance for budget bills rather than as law. The presentation highlighted several substantive rule areas: general tracking rules and comparison points for budget documents; appropriation drafting guidance; treatment of transfers, revenues, and inflation; planning estimates and “budget tails”; and rules for extending, canceling, or reappropriating existing appropriations. Staff also described new or revised provisions, including guidance on understanding current-law changes, using Department of Revenue estimates for tax revenue, and treating inflation in the forecast as a general pressure estimate rather than appropriated dollars. The committee was asked to review the updated rules, but no vote or formal action was taken during the portion of the meeting provided.

Transcript Highlights:

• we fund education in Alabama, when the asset value of the county went down, the number that is subtracted
• Down the number that is subtracted from the Foundation Program formula got smaller, which means that
• That's money the County School System was going to get anyway, so I've subtracted that from the $43 million
• I've subtracted that 27% from the $43 million, so they're $31 million better off.

Bills: SB270, SB275, HB264, HB281, SB236, SB247, SB249, SB253, SB259

Keywords: county tax, education funding, capital projects, local government, sales tax, food trucks, mobile vendors, business license, health inspection, statewide regulation, zoning ordinances, vessel registration, boating fees, state funds, regulatory changes, water safety, municipal zoning, zoning board, appeals process, circuit court

Transcript Highlights:

• Senate Bill 148, Senator Kagan, Income Tax Subtraction Modification, Public Safety Employee Retirement
• Senate Bill 148, Senator Kagan, income Senate Bill 148, Senator Kagan, income tax<00:10:22.840> subtraction
• <00:10:23.360> modification,<00:10:23.960> public tax subtraction modification, public
• tax subtraction modification, public safety<00:10:24.600> employee<00:10:24.960> retirement

Keywords: Senate streaming session for Monday, March 23, 2026, 960, senate, all

Summary: The Maryland Senate reconvened with a quorum and took up Budget and Taxation matters first. The chamber considered Senate Bill 283, the Maryland Consolidated Capital Bond Loan of 2026, with the capital budget subcommittee chair describing a $5.7 billion capital program focused on jobs, reliability, and infrastructure, including funding for transportation, state facilities, local projects, and legislative bond initiatives. The committee report and reprint were explained, and the bill with its 291 committee amendments was special ordered until the next day for further amendment work. The Senate then adopted the favorable committee report for Senate Bill 769, the University System of Maryland Academic Facilities Bonding Authority, and ordered it printed for third reading. On the third reading calendar, the Senate passed Senate Bills 84, 618, 932, 148, 202, and 623 by constitutional majorities. SB 84 concerned collective bargaining for graduate assistants; SB 618 addressed a public ethics exemption for General Assembly members and certain state and local employees; SB 932 dealt with social media platforms displaying user location; SB 148 created an income tax subtraction modification for public safety employee retirement income supporting 911 specialists; SB 202 reinstated an order-to-show-cause process in police discipline, which drew floor opposition from a senator who argued it would revive an unnecessary exception to the streamlined police accountability process; and SB 623 created the Maryland Premium Cigar Lounge Act of 2026. The Senate also handled Senate Bill 463, a second-reading bill on municipal vagrancy and local authority to prohibit it, which the committee chair moved to special order for the following Tuesday without objection. The session concluded with announcements about caucus meetings, a quorum call, and adjournment until Tuesday, March 24 at 11:00 a.m., along with thanks to the secretary’s office, DLS staff, and pages for their work.

Transcript Highlights:

• don't want to expand the scope of eligibility for purchases under that and, you know, take away or subtract
• /c><00:12:54.040> take<00:12:54.240> away<00:12:54.480> or<00:12:54.760> subtract
• <00:12:55.240> from and you know take away or subtract from and you know take away or subtract

Keywords: 1183, house

Transcript Highlights:

• Subdivision B: the subtraction under this subdivision equals the number of hours of unpaid volunteer
• under this section B, the subtraction under this subdivision<01:02:17.600> equals<01:02:17.960
• <01:02:30.920> under<01:02:31.080> this to claim the subtraction under this to claim
• the subtraction under this subdivision,<01:02:31.960> an<01:02:32.080> individual<01:02
• :32.640> must<01:02:32.840> provide Subdivision C: to claim the subtraction under this

Keywords: 1187, senate, all

Transcript Highlights:

• From that, the state can then subtract what is called excluded spending.
• And then you take that tax revenue total and you subtract those exclusions.
• And then you take that tax revenue total and you subtract those exclusions, and that is the amount that
• So they would be part of that amount that's subtracted from all taxes.

Summary: The Assembly Budget Subcommittee on Accountability and Oversight heard ACA 20, the Safe for California Futures Act, a constitutional amendment to strengthen the state’s Budget Stabilization Account (rainy day fund). The authors, Assembly Members Gabriel and Valencia, said the measure would raise the reserve cap from 10% to 20% of General Fund revenues, change how reserve deposits are treated under the Gann limit so deposits would not count against the spending cap until withdrawn, and update eligible debt repayments to include items such as budget loans, Proposition 98 settle-up obligations, and unemployment insurance debt. They emphasized that the proposal was intended to protect schools and core public services and to help California better withstand revenue volatility and future downturns. Committee discussion focused heavily on the technical effects of the measure, especially its interaction with Proposition 98 and the Gann limit. LAO and Department of Finance staff explained that Prop. 98 funding would not be changed directly, that the reserve deposits would be treated as exclusions from the appropriations limit, and that withdrawals would count when spent. Members asked about current reserve levels, mandatory deposits, and whether the measure would create more room for discretionary spending; supporters argued it would simply allow the state to save more in good years, while one member expressed concern that it could function as a slush fund and expand spending opportunities. Several members cited recent budget volatility, record revenues, and the need for stronger reserves, while others stressed that the measure should be understood as a future-oriented savings reform rather than a response to this year’s budget choices. Public testimony was uniformly supportive. California Forward, Elevate California, and the California Chamber of Commerce all backed the proposal, with the Chamber noting support for the policy and highlighting the importance of addressing unemployment insurance debt for small businesses. The chair concluded by thanking the authors, staff, and witnesses, and said ACA 20 was expected to move to the Assembly floor the next day.

Transcript Highlights:

• From that, the state can then subtract what is called excluded spending.
• And then you take that tax revenue total and subtract those exclusions.
• And then you take that tax revenue total and subtract those exclusions, and that is the amount that you
• So they would be part of that amount that's subtracted from all taxes.

Keywords: 988, house, all

Transcript Highlights:

• The appropriations here is around $98 million total, and then you subtract the $50 million from Northern
• total, and 90 around 98 million dollars total, and then<00:14:06.440> you<00:14:06.720> subtract
• the<00:14:07.280> 50<00:14:07.600> million<00:14:07.960> from then you subtract
• the 50 million from then you subtract the 50 million from Northern<00:14:08.440> Lights,<00:14

Keywords: 1183, house

Summary: House Education Finance and Policy leaders discussed House File 3493, a school safety package presented as a bipartisan, common-sense effort to protect students in public, non-public, tribal, and charter schools. Rep. Brian Lawrence said the bill would provide more school safety funding, more student mental health support, local anonymous threat reporting options, safe school plans, and student discipline reforms. Chair Peggy Bennett and Rep. Ben Bakeberg emphasized that the proposal was intended to be flexible, practical, and responsive to local needs rather than a one-size-fits-all mandate. Several questions focused on whether the package would include gun restrictions, but the authors said the committee was focused on education-related tools it could control and on areas of agreement. They repeatedly said they were not willing to advance a package that left any students out, including those in non-public or tribal schools. Bennett said schools should be able to opt into anonymous threat reporting systems rather than being mandated, arguing schools are already overmandated and that good ideas will be adopted voluntarily. Members also discussed funding, including a proposed $50 million shift from Northern Lights money and the overall size of the appropriation, which was described as still unsettled but roughly $52 million a year in the latest figures. The speakers said the package was being moved during committee deadlines and that they wanted to act quickly on the areas where there was agreement. They expressed frustration that no Democratic counterproposal had been brought forward and said they hoped to pass a school safety package that could keep all kids safe.

Transcript Highlights:

• Additionally, the lease subtracts out any routine maintenance and utilities funding that is allocated
• Additionally, the lease subtracts out any routine maintenance and utilities funding that is allocated
• Additionally, the lease subtracts out any routine maintenance and utilities funding that is allocated
• Additionally, the lease subtracts out any routine maintenance and utilities funding that is allocated
• And then you subtract out utilities.

Keywords: 916, all

Summary: The Select Committee on School Facilities met to satisfy its quarterly statutory requirement and to discuss interim priorities. Staff from LSO reviewed the committee’s duties: monitoring K-12 school facilities statewide, prioritizing needs for the interim, and preparing a budget request due by November 1. They also noted the ongoing litigation related to the Chapter 3, Section 8 exception process and said the committee would move forward with securing a consultant to study that issue, as previously authorized by Management Council. A major topic was school funding formulas, especially how average daily membership (ADM) affects routine and major maintenance funding and how excess square footage is treated. Members revisited an earlier proposal to fund 135% of allowable square footage, which did not advance this session, and discussed whether some schools should instead be funded at a minimum percentage of their actual square footage. Staff explained that some districts have buildings larger than their formula allowance, and that the issue is complicated by older buildings, pools, and other unique facilities. They also noted that recent changes to the major maintenance multiplier increased funding and that some districts are still not fully covered by the formulas. Safety and security funding was another focus. The State Construction Department reported that $10 million was appropriated this year for safety and security upgrades, with some funds expected to go toward vestibules, bollards, and design work, and the rest through a district application process. Officials said the last comprehensive safety assessment was done more than 10 years ago and suggested a new consultant-led study to update priorities, since technology and building conditions have changed. Members also discussed the role of school resource officers and whether the committee should continue leading this work rather than handing it off to the recalibration committee. The committee also examined declining enrollment and excess capacity across the state, citing examples such as Newcastle, Shoshoni, Casper, Campbell County, and Fremont County. Officials said some districts are right-sizing by taking schools offline, while others cannot easily reduce capacity because the buildings are essential to the community. Charter school leasing was raised as a related concern, including the Mills charter school and the fact that the state pays lease costs based on ADM and allowable square footage. No formal votes were taken, but the committee agreed to continue studying these issues, likely including site visits and further data requests during the interim.

Transcript Highlights:

• <00:24:24.960> off<00:24:25.279> the based on these factors subtracts off the based
• on these factors subtracts off the city's<00:24:25.799> ability<00:24:26.120> to<00:24
• <00:36:46.640> the<00:36:46.760> credit that final amount subtract the credit that
• final amount subtract the credit from<00:36:47.200> the<00:36:47.359> final<00:36:47.680
• Then, in each year after certification, the auditor will subtract the original net tax capacity from

Keywords: 1183, house

Summary: The House Tax Committee met to hear a House Research presentation from Jared Swanson on Minnesota’s property tax system. Before the presentation, the chair announced that the committee would put the governor’s budget on hold until the department could provide the information needed for a proper hearing. The committee then approved the prior meeting minutes without objection. Swanson gave an overview of how property taxes are structured and collected in Minnesota, explaining that the state uses a levy-based system in which local governments set levies and counties collect and distribute payments. He described the property tax cycle, the difference between referendum market value and net tax capacity, and how classification rates shift tax burdens among property types. He also outlined the state general property tax, noting it is split between commercial-industrial property and seasonal recreational property, and reviewed how Minnesota compares with other states, with residential taxes generally around the middle and commercial-industrial taxes relatively higher. The presentation also covered major property tax relief and aid programs. Swanson explained three broad relief mechanisms: shifting burdens through exclusions and classification rates, state-paid credits and refunds, and state aid to local governments or levy reductions. He discussed local government aid (LGA), township aid, and county program aid (CPA), including their funding levels, formulas, and general-purpose nature. Members asked why some cities receive no LGA and how the funds may be used; Swanson said cities with strong tax bases often receive zero aid and that the money generally can be used for the same purposes as property tax revenue. No votes were taken on the presentation itself.

Transcript Highlights:

• subtraction, would have to comply with the Corporate Farm Act under section 500.24, as the testifier
• Peterson: So, the qualified farm property subtraction, which is the additional $2 million subtraction
• which is the additional $2 subtraction which is the additional $2 million<00:45:21.280> doll<
• 00:45:21.880> subtraction<00:45:22.880> uh<00:45:23.000> would<00:45:23.200>
• have million doll subtraction uh would have million doll subtraction uh would have to<00:45:23.520

Keywords: 1183, house

Transcript Highlights:

• Minnesota already offers tax relief for school supplies with the income tested K-12 education subtractioning
• tested school supplies with the income tested K12<00:03:50.400> education<00:03:50.879> subtractioning
• children in school, um, you know, we could take $40 million and, um, you know, make those credits or subtractions
• Um, right now the K-12 education subtraction only costs about 14 million a year. but also want to to

Keywords: 919, house, all

Summary: The committee took up House File 331, as amended by the A1 amendment, and the bill was laid over for possible inclusion in the omnibus tax bill. The bill would permanently exempt school supplies from the sales tax, which the author described as a pro-family, pro-affordability, and pro-education measure intended to put money back into families’ pockets and avoid the burden of a temporary sales tax holiday. A representative from We Make Minnesota testified in opposition, arguing the exemption would provide only modest savings to most families while reducing revenue for public services. He said Minnesota already offers more targeted relief through the K-12 education subtraction/credit, noted that similar exemptions in other states are usually temporary, and estimated the bill would cost tens of millions of dollars annually while saving the average family only a small amount per child. He also said the bill was broad enough to cover many office supplies and could benefit higher-spending purchasers disproportionately. Committee members debated the bill’s scope and cost. Supporters said the exemption would help families immediately and noted that many eligible families do not claim existing credits because they must save receipts and file for reimbursement. Opponents argued the same money could be better used for K-12 formula increases or expanded targeted credits, and one member said the bill would narrow the sales tax base and was not well targeted. The author said he was open to working on limits to make the bill more targeted, but emphasized that the goal was direct tax relief for families.